The Difference in Accounting Treatments for Research and Exploration Costs and Their Impact on  Financial Performance Reporting An Applied Study in One of the Investment Oil Companies in Iraq. Al-Furat Journal of Innovations in Management Sciences, [S. l.], v. 1, n. 1, p. 53–62, 2025. Disponível em: https://afjims.atu.edu.iq/index.php/ms/article/view/9. Acesso em: 5 jul. 2025.